Identification and documentation of crimes related to theft and improper use of budget funds allocated for the repair, construction, reconstruction, and technical support of railway, water, and air transport facilities

The object of the study is the activities of law enforcement agencies aimed at identifying and documenting crimes related to the theft of budgetary funds allocated for the repair and construction of railway, water, and air transport facilities. The subject of the research consists of materials from scientific and practical activities in this area. The authors examine the methodological aspects of obtaining primary operationally significant information, investigating the personalities of the individuals involved, verifying their involvement in criminal activities, as well as analyzing documents and comparing them with the actual results of contractual obligations. Special attention is given to typical methods of stealing budgetary funds, signs of corruption, and analyzing information from various sources. The aim is to develop key recommendations for law enforcement officers that will enhance the effectiveness of combating crimes of this nature. The methodology of the scientific research is based on a comprehensive approach that combines theoretical analysis and practical understanding of the most effective methods for detecting and documenting crimes in the studied category. Empirical data are provided alongside references to scientific works that either support the conclusions or detail specific significant issues. The scientific novelty of the article lies in the systematization and generalization of the experience of transport law enforcement agencies in identifying and documenting crimes of the studied specificity. Practical recommendations are proposed for obtaining operationally significant information, including the identification of individuals involved, obtaining various information from agencies and organizations, analyzing documents, and comparing data with the actual results of contractual obligations. The authors have developed recommendations for conducting operational investigative activities, highlighting the necessity of inter-agency cooperation. Furthermore, the authors conclude that the scientific and methodological support for the research activities of law enforcement agencies, due to its complexity and multifaceted nature, requires further development. The obtained results can be utilized in the work of operational units and in the educational process.